Taxation FAQ 10

Is land that is zoned residential, commercial or industrial
barred from being classified as agricultural for assessment purposes?

No. Land that has been zoned for development may still be eligible for
agricultural use assessment as long as it was devoted primarily to a
qualifying agricultural use under Wis. Admin. Code sec. Tax 18.05(1)
during the prior production season and was compatible with agricultural
use on January 1 of the current assessment year.